Perhitungan PPh21
Perhitungan PPh21
Perhitungan Perhitungan
Penghasilan Bruto 96,800,000 Penghasilan Bruto 96,000,000
Biaya Jabatan Biaya Jabatan
5% atau max 6jt 5,808,000 5% atau max 6jt 5,760,000
Penghasilan Netto 90,992,000 Penghasilan Netto 90,240,000
PTKP 67,500,000 PTKP 67,500,000
PKP 23,492,000 PKP 22,740,000
PPh Terutang PPh Terutang
5% x 23,492,000 1,174,600 5% x 22,740,000 1,137,000
15% x - - 15% x - -
25% x - - 25% x - -
30% x - - 30% x - -
(a) 1,174,600 (b) 1,137,000
Perhitungan
Penghasilan Bruto 96,000,000
Biaya Jabatan
5% atau max 6jt 5,760,000
Penghasilan Netto 90,240,000
PTKP 67,500,000
PKP 22,740,000
PPh Terutang
5% x 22,740,000 1,137,000
15% x - -
25% x - -
30% x - -
(a) 1,137,000
(a)
PPh Pasal 21 atas THR
1,137,000